| Links from Section 1087 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) the amount not so charged or deducted shall be charged under Case IV of Schedule D in respect of those payments as profits or gains not charged by virtue of any other Schedule, and |
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Taxes Consolidation Act, 1997 |
(2) Any person liable to pay any rent, interest or annuity, or to make any other annual payment, including a payment to which section 104 applies (not being a payment of rent, interest or annuity)— |
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Taxes Consolidation Act, 1997 |
on the occasion of the next payment of the rent, interest or annuity, or the making of the other annual payment, including a payment to which section 104 applies (not being a payment of rent, interest or annuity), after the passing of the Act so increasing the rate of tax, in addition to any other deduction which that person may be by law authorised to make, and |
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Taxes Consolidation Act, 1997 |
(3) This section shall not apply to a payment which is a distribution within the meaning of Chapter 2 of Part 6. |
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Taxes Consolidation Act, 1997 |
(3) This section shall not apply to a payment which is a distribution within the meaning of Chapter 2 of Part 6. |
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| Links to Section 1087 (from within TaxSource Total) | ||
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None |
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